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<h1>Infrastructure facility notification requires specified ownership, contractual agreement and commencement conditions for eligibility under section 32(e).</h1> Notification of an infrastructure facility under section 32(e) requires (i) ownership by an Indian-registered company, consortium or statutory body established under Central or State law, (ii) a contractual agreement with the Central or State Government, a local authority or other statutory body to develop and/or operate and maintain the facility, and (iii) commencement of operation and maintenance on or after 1 April 1995.